Syfte: Ingen kan hävda att de har missat den pågående klimatdebatten med ett fokus på den globala uppvärmningen. En ökad medvetenhet om miljömässig hållbarhet har bidragit till en integration av etisk beslutsfattning in i organisationer. Studiens syfte är att undersöka hypotesen att CSR leder till ett ökat fastighetsvärde. Vi ämnar även få en ökad förståelse för hur motivation påverkar etisk beslutsfattning och CSR.Metod: Studien har genomförts med en kvalitativ ansats inom ramen för en fallstudie. Empiriskt material har samlats in genom semi-strukturerade intervjuer med beslutsfattare inom den svenska fastighetsbranschen.

The agricultural sector accounts for about 13 percent of the total load of greenhouse gas emissions from Sweden (Swedish Environmental Protection Agency, 2007). The Swedish objective to reduce the greenhouse gas emissions with 40 percentage units to the year of 2020, based upon the year of 1990, might imply stricter regulations for Swedish farmers. A regulation or other forms of economic incentives is probably necessary to reduce the emissions originating from the agricultural sector. This study aims to investigate the economic and managerial impact on two agricultural firms with differing production system given that a constraint on green house gas emissions is introduced. Gases included in this study are carbon dioxide, methane and nitrous oxide.

The quality of bread wheat is a large subject to study. The quality rests on two legs. The first one is the inheritance of specific characters, which can be influenced through plant breeding and type of cultivar. The other one is the environmental influences, such as crop rotation, nutrition, harvest and storage. The latter factors are possibly to affect through cultivation practices, while other factors are not possible to influence on for the grower, such as seasonal changes of weather and the soil content.

Sverige består av ungefär 23 miljoner hektar av produktiv skogsmark. Detta innebär att drygt 50 % av landarealen utgörs av skogsmark. Den produktiva skogsmarken är uppdelad mellan olika ägarkategorier, där fysisk person (enskilda ägare) äger 50 % och juridisk person, såsom staten, aktiebolag, ekonomiska föreningar och dylikt, äger övriga 50 % av skogsmarken. Denna fördelning av skogsmarken mellan olika ägarkategorier tros inverka på den skogliga fastighetsmarknaden och en prisdifferens beroende på om fastigheten säljs av juridisk eller fysisk person antas existera. Anledningen till differensen tros bero på bland annat lagstiftning, skötsel och ekonomiska aspekter såsom utbud och efterfrågan på marknaden. Studiens huvudsyfte var att analysera hur faktorn ägarkategori, där säljaren av skogsfastigheterna delades upp i juridisk person och fysisk person, påverkade skogsfastigheternas köpeskilling.

I Sverige finns det ett stort antal skogsfastigheter som årligen ska genomgå generationsskifte, det vill säga överlåtas inom familjen. Vid ett generationsskifte uppstår vanligen problem av ekonomisk karaktär, där både överlåtare och mottagare av skogsfastigheten är intresserade av att minimera skattekostnaden, vid tidpunkten för överlåtelsen. Dock är det viktigt att även ta hänsyn till den framtida ekonomiska situationen för både överlåtare, mottagare och eventuella syskon. Syftet med denna studie är utreda vilka för- och nackdelar som finns med olika överlåtelseformer vid generationsskiften av olika typer av skogsfastigheter. Målet med studien är att finna ett bidrag till rådgivningsunderlag som fungerar för skogsfastigheter med olika familjesituationer och ekonomiska förutsättningar. För att genomföra denna studie har en litteraturgenomgång angående skatteregler som påverkar ett generationsskifte, samt de olika överlåtelseformerna, genomförts.

Enaforsholms mountain garden is situated in the western parts of the Swedish province Jämtland. This means a maritime climate. After a donation made by wholesaler A. W. Bergsten the country estate became KSLA property in 1937.

The master's thesis investigates how the concept traditional knowledge is represented by international organizations that are influential in development work and policy making. Departing from a theoretical framework drawing on Michel Foucault, constructed aspects of knowledge and the power relations knowledge production implies are highlighted.A recent interest within library and information science and practice to document this kind of knowledge raises questions about how traditional knowledge differs from other forms of knowledge and how knowledge organizational tools can be applied. Investigations, which critically explore the concept traditional knowledge, the power relations the concept creates as well as the interests and purposes it serves, have been surprisingly absent within the discipline. The focus in this master's thesis is how traditional knowledge is conceptualized by international organizations. A discourse analytical approach reveals the power relations that are inherent in their descriptions of traditional knowledge and how they describe the relevance of the concept for their work.

The process of European Integration and creation of the single market revealed many questions and boundaries on the development and improvement of the European Social Policy. Pension?s sustainability has become the priority issue especially during the EU enlargement processes. Different policy instruments and institutions available to governments of Member States in realization of social objectives resulted in a growing diversity of pension polices which produced different combinations of public and private provisions - ?private-public hybrids? , with the state exercising different degrees of influence in their development.

Food insecurity is a great problem worldwide and Ethiopia is one of the sub-saharan countries that are suffering from poverty and food insecurity and a large part of the population are living in a state of undernourishment. To reduce these problems, a successful horticulture production can be an important factor. Compared to other crops, fruit production in Ethiopia has not been a large part of the agricultural sector. However, the demand on the domestic market is increasing as well as the production for avocado and mango. To increase food security it is important to focus on ways to decrease post-harvest losses of food products and not only have the productivity of agriculture in focus.

Urban trees have very little in common with trees on natural sites, such as forests or pastures. Trees in urban environments are often planted in packed soil and in small volumes. This can lead to decreased availability of water and oxygen, as well as deteriorated ability for the soil to store nutritional elements. Also above ground the tree usually have limited space in cities. Regulations on free height over roads and cycle tracks demands high stems at an early stage of their development.

The bacterium Lactobacillus reuteri, which natural habitat is in the intestine of mammals and birds, uses glycerol as a substrate for production of the antimicrobial compound reuterin. Glycerol has been shown to decrease the number of Escherichia coli in human feces and it is believed to be due to in situ production of reuterin. E. coli belongs to the large family of Enterobacteriaceae, naturally occurring in the intestine, and pathogenic strains of E. coli have been shown to be one of several bacteria causing diarrhoea in calves.

Bakgrund: Internet har sedan dess introduktion utnyttjats för dess massiva potential som marknadsföringsverktyg. Utvecklingen har gått mot sofistikerade interaktiva marknadsfö­ringssystem vars främsta mål är att styra trafik på internet. Trafikstyrningsbranschen på in­ternet omsatte ca 6,5 miljarder dollar år 2006 globalt och förväntas växa kraftigt. Denna studie ämnar undersöka problematik som har identifierats i aktuella rättsfall vid intäktsre­dovisning från trafikstyrningssystem. Risk kan föreligga främst genom manipulation av in­formation och transaktioner.

 AbstractMedia has since a long time back been writing about extensive thievery of recreational boats and their engines. The value of the stolen goods is estimated to several hundreds of million Swedish crowns per year. The widespread stealing creates a secondary market where boats sometimes are sold by sellers that do not have the rights to sell the boat. This creates risk for the buyer who most often is a private person. A situation the buyer can face is that the boat was stolen and that the original owner can demand to get the boat or engine back.

I studien utreds EG-domstolens tolkning av missbruksdoktrinen och missbruksdoktrinens rättsliga ställning. Med missbruksdoktrinen menas all praxis från EG-domstolen som behandlar missbruk av EG-rätten. Syftet med studien är dels att klargöra konceptet missbruksdoktrinen och dels att utreda huruvida missbruksdoktrinen återspeglar en allmän princip som stadgar att EG-rätten inte får missbrukas. Studien fokuserar särskilt på skatterättsområdet.För att utreda EG-domstolens tolkning av missbruksdoktrinen analyseras relevanta rättsfall i kronologisk ordning. Urvalet av rättsfall har gjorts genom en undersökning av vilka rättsfall som behandlas i doktrinen.

Reindeer husbandry and Forestry are both area related industries and will in big extent use the same lands. Conflicts often arise because of that the industries have different interests. Many of the activities done by the forestry influences the reindeer husbandry in an undesirable way, simultaneously as the reindeer husbandry activities can have negative consequences for the forestry. One such forestry activity is fertilization. It was during the 1960´s forest fertilization began to be practiced and the reason was that the increase in growth that the fertilization gave could be able to cover for the future shortage in wood many feared. During the 1970´s when the fertilizing activities were most intensive about 200 000 ha was fertilized annually.